https://www.taxtmi.com/caselaws?id=471221 Search-seized material relating to a person other than the searched person must be addressed through the special assessment procedure under Sections 153C and 153A, rather than regular reassessment under Sections 147 and 148. Sections 153A to 153D have overriding operation where the seized material belongs to or relates to that other person and is relevant to determining total income. Reassessment notices based on conclusions drawn from such material are therefore invalid; any action must proceed under Section 153C. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 25 Aug 2026 18:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471221 Search-seized material relating to a person other than the searched person must be addressed through the special assessment procedure under Sections 153C and 153A, rather than regular reassessment under Sections 147 and 148. Sections 153A to 153D have overriding operation where the seized material belongs to or relates to that other person and is relevant to determining total income. Reassessment notices based on conclusions drawn from such material are therefore invalid; any action must proceed under Section 153C. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471221